Geleitwort Das von Kunkele gewahlte Thema ist in hohem Masse relevant. Die zu Grunde lieg- de Budgetierung gilt als das Instrument zur Prognose, Koordination und Motivation in plankoordinierten Unternehmen und wird vielfach auch als Ruckgrat der Unt- nehmenssteuerung bezeichnet. Entsprechend nimmt sie einen zentralen Platz in der Arbeit von Managern und Controllern ein. Dennoch oder gerade deshalb ist die Budgetierung in den letzten Jahren vielfach kritisiert oder gar fur obsolet erklart w- den. Wahrend diese Kritik und die sich daran anschliessende Diskussion durchaus - fruchtend wirken...

I owe the idea of creating this scales handbook to Klaus Brockhoff. At the Vallendarer Controlling-Tagung 2002 and with reference to German-language controlling research, he rightly pointed out that methodological approaches aim among other things at establishing the intersubjective comparability of research questions. Therefore, differing, unrelated definitions of latent constructs do a disservice to comparative research and cumulative discovery processes. This is where scales handbooks offer a concrete benefit: a quick and concise overview of the relevant constructs and their use in...

Jens Paul Zuhlke untersucht die im deutschen Sprachraum und in Grossbritannien und den USA in Fachzeitschriften gefuhrte Diskussion zu den drei Controlling-Instrumenten Activity-based Costing, Target Costing und Balanced Scorecard auf Gemeinsamkeiten und Unterschiede. Er zeigt, dass es keine fundamentalen Muster hinsichtlich Struktur und Entwicklung der instrumentenbezogenen Publikationsaktivitaten und des entsprechenden Wissenstransfers gibt und dass die Verbreitung von Wissen eher das Ergebnis von Zufallsprozessen zu sein scheint.
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Geleitwort soluter Ziele auf die VI Geleitwort oder Kontextveranderungen auf die Arbeitsleistung feststellen, wenn sich diese auf alle Akteure gleichermassen bezieht/beziehen. Im Experiment fuhrten relative Ziele in diesen Kontexten entsprechend zu einer hoheren Arbeitsleistung als absolute Ziele. Die Arbeit liefert noch eine ganze Reihe weiterer interessanter Befunde und Einsi- ten, die Stoff zum Nachdenken und hoffentlich Anregung fur zukunftige Forschun- arbeiten und auch mehr Laborexperimente im Controlling liefern. Der Arbeit sei daher der breite Leserkreis gewunscht, den sie verdient....

Manuela Stoll focuses on two strategies to address change: adapting to change and creating change. Using a large-scale survey among top executives of manufacturing firms in Germany, she evaluates the importance of a range of resources, competences, and isolating mechanisms (shields against imitation) for the success of these strategies. She shows that adapting to change has an important effect on firm performance and is mainly influenced by a firm s industry foresight abilities. She also illustrates how these abilities can be strengthened."

Foreword Starting point for Sebastian-Dominik Jais dissertation is the insight that despite the relevance of national culture on the one hand and the use of information on the other there is only little research on the relationship between the two variables. Thus, the author aimed at a better understanding of the influence of national culture on the use of information. To that end, Jais has carried out a survey with asset managers of a renowned global company in Germany, South Korea and the United States of America. Since there is only little relevant knowledge available, the author has...

Foreword Starting point of Tanja Prinzessin zu Waldeck s dissertation thesis is the insight in the relevance of strategic sensemaking in top management teams. Consequently, Prinz- sin zu Waldeck investigates how the composition of the team may influence the cor- sponding activities. Different from previous research, her study takes a broader - proach in two respects. First, it describes top management teams more compreh- sively. Instead of focusing only on demographics such as age, tenure, or functional backgrounds, it also explores the personalities of the team members, the leadership style...

Daniel Kauer studies the effects of managerial experiences on the strategic sensemaking of top management teams. He shows that it is very important to distinguish between the depth and breadth of managerial experience, as these discrete dimensions have different effects on strategic sensemaking on the individual as well as on the organizational level. While diversity represents a team's potential to be successful in strategic sensemaking, the team must realize this potential through effective interaction. Therefore, the author also analyzes decisive interaction factors and describes how teams...

Foreword rtation thesis is the insight that man- ers need to identify and understand strategic issues in order for their companies to s- cessfully cope with strategic change. Information from management accounting s- tems (MAS) can be helpful in this process fined as formal s- tems that provide information from the internal as well as the external environment. Consequently, the desire to better understand the role of these systems in the process of strategic sensemaking comes to mind. It is even intensified when considering the impression from management accounting practice that the tool box...

Foreword With early warning of CEOs in small and medium-sized companies, Andreas Kirschkamp has found a highly relevant and, up to this point, mainly unexplored research area as a field for his dissertation thesis. In a first step, he confirms the results of traditional contingency theory which show a strong link between environmental uncertainty and strategic sensemaking. In a second step and as the actual core of this study, he elaborates on the link between personality traits of CEOs and their strategic sensemaking. Thus, he sees his study in the tradition of an extended contingency theory...